Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Impugned order quashed, case remitted to pass fresh orders subject to petitioner depositing disputed tax amount. Impugned order treated as addendum to preceding show cause notice. Writ petition allowed, granting partial relief by providing opportunity to explain case after failure to notice hearing notices earlier, remedying time-barred appellate recourse.
Impugned order quashed, case remitted to pass fresh orders subject to petitioner depositing disputed tax amount. Impugned order treated as addendum to preceding show cause notice. Writ petition allowed, granting partial relief by providing opportunity to explain case after failure to notice hearing notices earlier, remedying time-barred appellate recourse.
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